Proceedings below: The trial court determined the individual plaintiffs had standing as taxpayers to challenge the constitutionality of the tax credit. The trial court declared the credit against the nameplate capacity tax impermissibly commuted personal property taxes paid by the taxpayers and thus was in violation of Neb. Const. art. VIII, § 4.

Issues: (l) The district court erred in determining that the credit against the nameplate capacity tax imposed on wind generation facilities granted in Neb. Rev. Stat. § 77-6203(5)(b) (Supp. 2011) unconstitutionally commuted taxes in violation of Neb. Const. art. VIII, § 4. (2) The district court erred in failing to determine that the credit against the nameplate capacity tax imposed on wind generation facilities granted in Neb. Rev. Stat. $ 77-6203(5)(b) (Supp. 2011) did not violate the prohibition against special legislation in Neb. Const. art. III, § 18.

Cross-Appeal: (1) The district court erred in declining to decide whether Neb. Rev. Stat. § 77-6203(5)(b) is unconstitutional because it denies equal protection of law contrary to Neb. Const. art I, §§ 3 & 16 and creates an impermissible closed class in violation of the special legislation prohibition of Neb. Const. art III, § 18. (2) The district court erred in failing to hold that Neb. Rev. Stat. § 77-6203(5)(b) denies equal protection of law contrary to Neb. Const. art. I §§ 3 & 16, and creates an impermissible closed class and is special legislation contrary to Neb. Const. art III, § 18.